How to play
Three steps

Mark every cell
Tap a number to mark it DR (debit), tap again for CR (credit), and once more to clear it.
Balance every line
In each row and each column, the debits must add up to the same total as the credits.
Use logic, not luck
Framed cells are already posted. There is exactly one answer, and you can always reason your way to it.
Petty Cash
Stuck? Press Hint and Paciolino will explain the next step.
Tap a cell to cycle blank → DR → CR. Keyboard: arrows move, D debit, C credit, Backspace clear, Ctrl+Z undo.
Three techniques
Find the half
Add up the line and halve it. That’s what each side needs. A row of 3, 5, 10 and 2 totals 20, so the debits make 10 and the credits make 10.
The number that stands alone
If one number is exactly half the line, it sits on its own side and everything else goes opposite. Here 10 is half of 20.
A full side closes the line
Once one side reaches its target, every blank cell left in that line belongs on the other side.
Ready? Play today’s puzzle.